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EXAM CoNTENT:
The three-part exam structure allows for the alignment of content in three segments: Internal Auditing Basics, Internal Audit Practice, and Internal Audit Knowledge Elements. The participation of more than 40,000 internal audit practitioners worldwide in the JAS allowed the Exam Development Committee (EDC) to evaluate the knowledge, competency, and skills required by todays internal auditors as addressed in more than 100 knowledge statements. The data examined included the frequency and importance of tasks performed by internal auditors, and the ndings were incorporated into the development and realignment of exam content. A detailed outline of the new three-part exam content is provided at the end of this brochure. Individuals interested in viewing a mapping of content from the current four-part exam to the 2013 three-part exam may do so by visiting www.globaliia.org/certication.
None None None Within six months of the new structure implementation, you must complete one of the following items: Pass Part 4 of the previous exam A pply and receive PRC 4 Credit through the previous exam process A pply for and receive Professional Experience Recognition (PER) Candidates who do not complete one of these three options within the six-month transition window will be required to take the new Part 3 exam.
Part 4 (without Part 3) Both Part 3 and Part 4 Experience Form Character Reference Education Verification
The new exam content and format will be as rigorous and complex as the current exam. Candidates currently in the process of earning their CIAs are encouraged to continue their path toward certication in the current exam format. Doing so will ensure that any adjustments to the implementation schedule will not affect their ability to earn the only globally recognized internal audit credential in a reasonable time frame.
2013 Program Changes To The CIA Program
EXAM NON-DIScLOSuRE
The CIA exam is a non-disclosed examination, which means current exam questions and answers will not be published or released. Note: Exam topics and/or formats are subject to change as approved by The IIAs Professional Certication Board (PCB).
7. Promote quality assurance and improvement of the internal audit activity a. Monitor the effectiveness of the quality assurance and improvement program b. Report the results of the quality assurance and improvement program to the board or other governing body c. Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity
III. CONDucTING INTERNAL AuDIT ENGAGEMENTS AuDIT TOOLS AND TEcHNIQuES (2535%)
A. Data Gathering (Collect and analyze data on proposed engagements) 1. Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area 2. Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area 3. Conduct interviews as part of a preliminary survey of the engagement area 4. Use observation to gather data 5. Conduct engagement to assure identication of key risks and controls 6. S ampling (non-statistical [judgmental] sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)
B. Data Analysis and Interpretation 1. Use computerized audit tools and techniques (eg., data mining and extraction, continuous monitoring, automated work papers, embedded audit modules) 2. Conduct spreadsheet analysis 3. Use analytical review techniques (eg., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests) 4. Conduct benchmarking 5. Draw conclusions C. Data Reporting 1. Report test results to auditor in charge 2. Develop preliminary conclusions regarding controls D. Documentation / Work Papers 1. Develop work papers E. Process Mapping, Including Flowcharting F. Evaluate Relevance, Sufciency, and Competence of Evidence 1. Identify potential sources of evidence
a.7 Performance audit engagements (key performance indicators) a.8 Operational audit engagements (efciency and effectiveness) a.9 Financial audit engagements b. Compliance audit engagements c. Consulting engagements c.1 Internal control training c.2 Business process mapping c.3 Benchmarking c.4 System development reviews c.5 Design of performance measurement systems
3. Strategic decisions a. Analysis of integration strategies b. Capacity expansion c. Entry into new businesses 4. Forecasting 5. Quality management (eg., TQM, Six Sigma) 6. Decision analysis B. Organizational Behavior 1. Organizational theory (structures and congurations) 2. Organizational behavior (eg., motivation, impact of job design, rewards, schedules) 3. Group dynamics (eg., traits, development stages, organizational politics, effectiveness) 4. Knowledge of human resource processes (eg. individual performance management, supervision, personnel sourcing / stafng, staff development) 5. Risk / control implications of different leadership styles 6. Performance (productivity, effectiveness, etc.)
C. Management Skills / Leadership Styles 1. Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation 2. Create group synergy in pursuing collective goals 3. Team-building and assessing team performance D. Conict Management 1. Conict resolution (eg., competitive, cooperative, and compromise) 2. Negotiation skills 3. Conict management 4. Added-value negotiating
10. Operating systems 11. Web infrastructure D. Business Continuity 1. IT contingency planning
Individuals interested in viewing a mapping of content from the current four-part exam to the 2013 three-part exam may do so by visiting www.globaliia.org/certication.
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